Revenue Management Implementation Regulations

Revenue Management Implementation Regulations Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to section 56 of the First Nations Fiscal and Statistical Management Acta, hereby makes the annexed Local Revenue Management Implementation Regulations. S.C. 2005, c. 9 Definitions The following definitions apply in these Regulations. Act means the First Nations Fiscal Management Act. (Loi) financial institution means the First Nations Finance Authority or any person — including a bank, credit union or caisse populaire — or trustee with which local revenues or other revenues are deposited or by or through which local revenues or other revenues are invested. (institution financière) law-making delegate means a person or body to which the council of a First Nation has, under paragraph 5(1)(f), 8.1(1)(b) or 9(1)(b) of the Act, delegated any of the council’s powers to make laws. (délégataire) local services capital assets means capital assets that are, or are intended to be, used wholly or in part for the delivery on reserve lands of programs and services that are paid for wholly or in part out of local revenues. (immobilisations destinées à la prestation de services locaux) local services capital infrastructure[Repealed, SOR/2024-255, s. 6] manager means a person appointed under subsection 2(1). (administrateur) other revenues capital assets means capital assets that are, or are intended to be, used for generating other revenues; or used wholly or in part for the delivery of programs and services that are paid for wholly or in part out of other revenues. (immobilisations des autres recettes) record includes a computer file, computer database, photographic or graphical representation, sound recording, film and videotape. (document) tax administrator means the person responsible for the administration of a First Nation’s property taxation laws. (administrateur fiscal) third-party local services agreement means an agreement, lease, instrument or act granting a right-of-way or easement or real servitude, permit or other instrument or act to which a First Nation or His Majesty in right of Canada is a party that provides, wholly or in part, for the delivery of programs or services; and under which payments may be made from local revenues. (accord de services locaux) Indian Act definitions Unless the context otherwise requires, words and expressions used in these Regulations and not defined in them or in the Act have the same meaning as in the Indian Act. Appointment Subject to subsection (2) and section 3, if the Board requires a First Nation to enter into a co-management arrangement or assumes third-party management and appoints a person who is not an employee of the Board to act as an agent or mandatary of the Board for the purposes of the co-management arrangement or third-party management, the scope of the authority of the person shall be set out in writing and a copy provided to the council of the First Nation without delay. Qualification A member of the board of directors of the Board shall not be appointed as a manager. Limitation on authority A manager shall not give an order under paragraph 52(2)(e) or 52.1(2)(e) of the Act; act in the place of the council of the First Nation under paragraph 53(2)(a) or 53.1(2)(a) of the Act; or assign interests or rights under paragraph 53(2)(c) of the Act. Request for information A request for information referred to in section 54 of the Act may be made orally or in writing, by the Board or a manager, to the council of the First Nation or to any of its councillors, employees or law-making delegates. Records and documents — local revenues At any time after receipt of a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement in respect of the First Nation’s local revenues or third-party management of its local revenues is in effect, the First Nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the First Nation’s local revenue laws and their administration, including records and documents relating to communications between the First Nation and the First Nations Tax Commission, the First Nations Finance Authority or the Minister; assessments for the calculation of local revenues; the levying of taxes or the charging of fees under local revenue laws and the collection of local revenues; budgets for the expenditure of local revenues; reserve lands, or interests or rights in reserve lands, that are subject to local revenue laws; the First Nation’s local revenue account and all expenditures of local revenues including the audited financial reports or the audited annual financial statements, as the case may be, referred to in subsection 14(1.1) of the Act; any deposit, loan or investment, or any other agreement with a financial institution, relating to local revenues; representations made under paragraph 6(3)(c) of the Act; the enforcement of local revenue laws; agreements and communications between the First Nation and the First Nations Finance Authority, including those related to the borrowing of money from the Authority; agreements and communications between the First Nation and any law-making delegate relating to the delegation of law-making powers; requests made, or reviews carried out, under section 33 of the Act, including any agreements and communications with the First Nations Tax Commission in respect of the request or review; programs and services that are paid for wholly or in part out of local revenues; third-party local services agreements; local services capital assets; any other agreements, obligations, commitments or other arrangements under which the First Nation is or may become obligated to expend local revenues or is or may become entitled to receive local revenues; council meetings, membership meetings or taxpayers meetings at which local revenue laws are discussed; employment contracts of persons involved in the making or administration of any local revenue law or the management of local revenues; and drafts of records or documents referred to in any of paragraphs (a) to (r). Copies A First Nation shall, without delay, on receipt of any records or documents referred to in subsection (1) that are produced or obtained while a co-management arrangement or third-party management is in effect, provide a copy of the records or documents to the Board or a manager. Records and documents — other revenues At any time after receipt of a notice under subsection 52.1(1) or 53.1(1) of the Act and while a co-management arrangement in respect of the First Nation’s other revenues or third-party management of its other revenues is in effect, the First Nation shall, without delay, on receipt of an oral or written request, give the Board or a manager access to, and copies — or the opportunity to make copies — of, all records and documents respecting the laws of the First Nation made under section 8.1 of the Act and their administration, including records and documents relating to communications between the First Nation and the First Nations Finance Authority or the Minister; budgets for the expenditure of other revenues; reserve lands, or interests or rights in reserve lands, that are subject to laws made under section 8.1 of the Act; the First Nation’s other revenues and all expenditures of other revenues and, if applicable, the accounting information required under section 14.1 of the Act; any deposit, loan or investment, or any other agreement with a financial institution, relating to other revenues or any secured revenues trust account; the enforcement of the laws made under section 8.1 of the Act; programs and services that are paid for wholly or in part out of other revenues; other revenues capital assets; any other agreements, obligations, commitments or other arrangements under which the First Nation is or may become obligated to expend other revenues or is or may become entitled to receive other revenues; council meetings or membership meetings at which the laws made under section 8.1 of the Act are discussed; employment contracts of persons involved in the making or administration of any law made under section 8.1 of the Act or the management of other revenues; and drafts of records or documents referred to in any of paragraphs (a) to (m). Request for copies — local revenues At any time after the Board gives a notice under subsection 52(1) or 53(1) of the Act and while a co-management arrangement in respect of the First Nation’s local revenues or third-party management of its local revenues is in effect, the Board or a manager may, either orally or in writing, request copies of records or documents referred to in section 5 from any person who possesses or has control over them, including the First Nations Tax Commission; the First Nations Finance Authority; a financial institution; a law-making delegate; any party to a third-party local services agreement; any person who manages or controls local services capital assets; the First Nation’s auditor; and the person in charge of the Reserve Land Register, the Surrendered and Designated Lands Register, the First Nation Lands Register, as defined in subsection 2(2) of the Framework Agreement on First Nation Land Management Act, or any register maintained by or for the First Nation in which reserve lands, or interests or rights in reserve lands, are recorded, or any provincial land registry in which reserve lands, or interests or rights in reserve lands, are recorded. Assistance The First Nation shall, on the request of the Board or manager, provide the Board or manager with any assistance that is necessary to enable them to obtain copies of records or documents under subsection (1). Request for copies — other revenues At any time after the Board gives a notice under subsection 52.1(1) or 53.1(1) of the Act and while a co-management arrangement in respect of the First Nation’s other revenues or third-party management of its other revenues is in effect, the Board or a manager may, either orally or in writing, request copies of records or documents referred to in section 5.1 from any person who possesses or has control over them, including any person who manages or controls other revenues capital assets; Explanations If a First Nation is required to provide records or documents under section 5 or 5.1, a councillor, employee, law-making delegate or representative of the First Nation shall, at the request of the Board or a manager, made orally or in writing, provide an explanation of the records or documents. Requirement to obtain information If a councillor, employee, law-making delegate or representative of the First Nation is not able to provide the requested explanation, they shall, without delay, make every effort to obtain any information, records or documents that are necessary to provide the explanation. Maintenance and return of records or documents When the Board or a manager obtains records or documents from a First Nation, or creates records or documents on behalf of a First Nation, while a co-management arrangement or third-party management is in effect, the Board or the manager shall maintain care and control over them until they are returned to the First Nation; may make and retain copies of them; and subject to paragraph (b), shall return them to the First Nation, without delay, on termination of the co-management arrangement or third-party management. First Nation access to records or documents On receipt of a written request from the council of the First Nation, the Board or a manager shall allow a representative of the council to inspect and copy records or documents referred to in section 8, on any terms and conditions that will ensure the security and safekeeping of the records or documents. Copy of order If an order is made under paragraph 52(2)(e) or 52.1(2)(e) of the Act requiring that cheques be co-signed by a manager, the Board or the manager shall provide a copy of the order to each financial institution with which the First Nation has any ongoing financial arrangements. Revocation of order If an order referred to in subsection (1) is revoked by the Board, the Board or a manager shall provide a copy of the revocation to each financial institution referred to in that subsection. Notice to financial institutions If the Board assumes third-party management, the Board or a manager shall provide, to each financial institution with which the First Nation has any ongoing financial arrangements, a copy of the notice of assumption of third-party management given by the Board to the council of the First Nation. Signatories The Board or a manager may, by written notice to a financial institution, authorize one or more individuals to act as signatory for a manager for the purposes of subsection (1) and establish the number of signatories required for any purpose. Notice of termination of third-party management If third-party management is terminated by the Board, the Board or a manager shall provide a copy of the notice of termination to each financial institution referred to in subsection (1). Application of Act and regulations to Board For greater certainty, nothing in these Regulations exempts the Board, while acting in the place of the council of a First Nation under paragraph 53(2)(a) or (b) or 53.1(2)(a) or (b) of the Act, from complying with any of the requirements applicable to the council of the First Nation under the Act and any regulations made under it. Scope of implementation The implementation of a co-management arrangement or third-party management in respect of a First Nation does not preclude the Board from approving a financial administration law in respect of the First Nation made by its council under subsection 9(1) of the Act or made by the Board acting in the place of the council under paragraph 53(2)(a) or 53.1(2)(a) of the Act; or issuing a certificate to the First Nation under subsection 50(3) of the Act or revoking it under subsection 50(4) of the Act. Sharing of information The Board or a manager may disclose any records, documents and other information, including records, documents and information obtained under these Regulations, that the Board or manager considers necessary to carry out co-management or third-party management effectively or to fulfil the objectives set out in section 15. Cooperative management — local revenues If the Board has required a First Nation to enter into a co-management arrangement in respect of its local revenues or has assumed third-party management of its local revenues, the Board shall work cooperatively with the council of the First Nation, the tax administrator and any employee of the First Nation designated by the council to enable the First Nation to resume full responsibility for the management, control and administration of its local revenues. Cooperative management — other revenues If the Board has required a First Nation to enter into a co-management arrangement in respect of its other revenues or has assumed third-party management of its other revenues, the Board shall work cooperatively with the council of the First Nation and any employee of the First Nation designated by the council to enable the First Nation to resume full responsibility for the management, control and administration of its other revenues. Interpretation Subsections (1) and (1.1) do not limit or otherwise affect the powers and discretion of the Board in respect of the implementation of a co-management arrangement or of third-party management. Remedial management plan — local revenues Within 60 days after requiring a First Nation to enter into a co-management arrangement in respect of the First Nation’s local revenues or assuming third-party management of its local revenues, the Board or a manager shall review the available information relating to the First Nation’s local revenues and to its local revenue laws and provide the council of the First Nation with a remedial management plan to address the matters that contributed to the assumption of co-management or third-party management. Remedial management plan — other revenues Within 60 days after requiring a First Nation to enter into a co-management arrangement in respect of the First Nation’s other revenues or assuming third-party management of its other revenues, the Board or a manager shall review the available information relating to the First Nation’s other revenues and to its laws made under section 8.1 of the Act and provide the council of the First Nation with a remedial management plan to address the matters that contributed to the assumption of co-management or third-party management. Content of plan A remedial management plan may include a debt reduction plan, a budget or an expenditure plan. Continuing need A remedial management plan shall indicate whether the Board is of the opinion that there is a continuing need for a co-management arrangement or third-party management. Report The Board shall provide a written report of the results of each review required under subsection 53(5) or 53.1(7) of the Act. Final report Within six months after the termination of third-party management, the Board or a manager shall provide the council of the First Nation with a written report that includes a summary of any third-party management activities not previously reported on; a summary or copy of all laws made by the Board acting in the place of the council of the First Nation under paragraph 53(2)(a) or 53.1(2)(a) of the Act; a summary or copy of all agreements entered into or terminated by the Board in the course of implementing third-party management; in the case of third-party management of the First Nation’s local revenues, a copy of the most recent audited financial report or the audited annual financial statements, as the case may be, that were made available to the Board under subsection 14(2) of the Act, and a statement of the revenues deposited to, and any expenditures from, the local revenue account, from the last day covered by the financial report or financial statements, as the case may be, to the most recent date possible; in the case of third-party management of the First Nation’s other revenues, a copy of the most recent accounting information that was provided to the Board under section 14.1 of the Act, if applicable, and a statement of any deposits and expenditures of other revenues, from the last day covered by the accounting information to the most recent date possible; and an update to the remedial management plan. Within six months after the termination of co-management without assuming third-party management, the Board or a manager shall provide the council of the First Nation with a written report that includes a summary of any co-management activities not previously reported on; and Meeting to review reports Within 45 days after delivery to the council of the First Nation of the remedial management plan or of a report provided under section 16 or 18, respectively, the council of the First Nation may deliver a written request to the Board or a manager to meet to review the plan or report. Time limit for meeting Within 30 days after the date of the acknowledgement of receipt of the request, the Board or a manager shall meet with the council to review the plan or report and respond to questions about it. Records of fees and disbursements The Board shall maintain records of disbursements made and of fees paid or payable by the Board to a manager and other persons in the course of implementing a co-management arrangement or third-party management. Invoices The Board shall invoice the First Nation, not more than once each month, for the amount of fees and disbursements that have been invoiced to the Board since the date of the last invoice rendered to the First Nation under this subsection, plus 10% of that amount. Final invoice After termination of a co-management arrangement or third-party management, the Board shall send a final invoice to the First Nation within nine months after the date on which the notice of termination is given under subsection 52(3), 52.1(3), 53(6) or 53.1(8) of the Act, as the case may be. Form of invoices Each invoice sent to the First Nation shall set out the nature and amounts of the fees and disbursements and shall include a copy of any invoices received by the Board from a manager or the other persons referred to in subsection (1). Debt The First Nation shall pay to the Board the amounts that have been invoiced under this section within 30 days after the day on which each invoice is received or within any longer period that is agreed to by the Board and the First Nation. Funding of required interventions If the following conditions are met, the Board shall give notice, in writing, to the First Nations Finance Authority, the First Nations Tax Commission and the Minister of the Board’s intention to send the Authority any invoices referred to in section 20 that have not been paid by the First Nation before or on the day on which they are due: the Board incurred the fees and disbursements set out in the invoices in the course of implementing a co-management arrangement or third-party management that was required by a notice referred to in subsection 86(4) or (5) of the Act; the Board is of the opinion that the First Nation does not have funds available to pay the invoices and that, if it were required to do so, it would go further into debt without any reasonable ability to discharge its debts; and the Board does not have funds available to pay the invoices. Invoices to Authority The Board may send the First Nations Finance Authority the invoices referred to in subsection (1) no earlier than 30 days after the day on which the notice is given to the Authority. Payment of invoices Unless the First Nations Finance Authority receives a notice under subsection (4), it shall pay to the Board the amounts invoiced within 30 days after the day on which the invoices are received. Change of circumstances If a condition set out in paragraph (1)(b) or (c) ceases to be met after the notice referred to in subsection (1) is given, the Board shall give notice of that fact in writing to the First Nations Finance Authority, the First Nations Tax Commission and the Minister. Written notices The following notices and orders given by the Board shall be in writing: a notice given to the council of a First Nation under subsection 52(1) or (3) or 52.1(1) or (3) of the Act; an order made under paragraph 52(2)(e) or 52.1(2)(e) of the Act and any revocation of the order; a notice given to the First Nations Finance Authority and the First Nations Tax Commission under subsection 52(5) or 52.1(5) of the Act; a notice given to the council of a First Nation under subsection 53(1) or (6) or 53.1(1) or (8) of the Act; a notice given to the Minister under subsection 53(1) or 53.1(1) of the Act; and a notice given to the First Nations Finance Authority and the First Nations Tax Commission under subsection 53(8) or 53.1(10) of the Act. Copy to Authority and Commission The Board shall provide the First Nations Finance Authority and the First Nations Tax Commission with a copy of a notice given to the council of a First Nation under subsection 52(1) or (3), 52.1(1) or (3), 53(1) or (6) or 53.1(1) or (8) of the Act. Copy to the Minister The Board shall provide the Minister with a copy of a notice given to the council of a First Nation under subsection 53(6) or 53.1(8) of the Act. [Repealed, SOR/2024-255, s. 25] Methods of delivery Records, notices, reports, copies, orders, invoices, requests or any other documents referred to in these Regulations may be delivered personally, or by courier, registered mail, fax or e-mail. Personal delivery A record, notice, report, copy, order, invoice, request or any other document referred to in these Regulations may be delivered personally to the Board or a manager, by leaving it with an employee of the Board or a member of the board of directors of the Board, at the office of the Board at 100 Park Royal South, Suite 300, West Vancouver, British Columbia, V7T 1A2, an employee of the Board in any other location, if the employee is acting in the course of their duties, or the manager, if the manager is acting in the course of their duties; to a First Nation or its council, by leaving it with the person apparently in charge, at the time of delivery, of the administrative office of the First Nation, or with the First Nation’s legal counsel; and to a financial institution, by leaving it with the person apparently in charge, at the time of delivery, of its head office or of a branch office of the institution, with an officer or director of the institution or with the institution’s legal counsel. Time of delivery A record, notice, report, copy, order, invoice, request or any other document referred to in these Regulations shall be considered to have been delivered if delivered personally, at the time that personal delivery is made; if sent by registered mail or by courier, at the time that the acknowledgement of its receipt is signed; if sent by fax, on the day indicated on the confirmation of transmission; and if sent by e-mail, at the time indicated in the electronic confirmation that the e-mail has been delivered to the recipient’s e-mail address. Coming into force These Regulations come into force on the day on which they are registered.